26 U.S.C. § 6152
Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]
[repealed]
Notes of Decisions
Cited in 1
case, 1968–1968 · leading case: Custom Component Switches, Inc., a California Corp. v. United States, 396 F.2d 514 (9th Cir. 1968).
Custom Component Switches, Inc., a California Corp. v. United States, 396 F.2d 514 (9th Cir. 1968). “t any time “on or before” the due date of its return; (2) this the Company did, since it paid a total of $50,000 (in excess of one-half of its ultimate tax liability) “on or before” July 15, 1962, the original date of its return; (3) however, such a literal interpretation of…”
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